Frozen Atlantic Cod Fillets from United States
Frozen blocks of Atlantic cod (Gadus morhua) fillets, skin-on or skinless, packed in bulk for foodservice. Although described as fillets, these are presented in blocks that are not considered fillets of heading 03.04 when frozen in a block form for further processing; however, if they are individually separated fillets, they would be excluded. The species is named in tariff item 0303.63.00.
Duty Rate — United States → Canada
25%
Rate breakdown
26SUR2525%United States Surtax Order (2026) — 25% on US products
Import Tips
• Confirm with the supplier whether the fillets are in solid blocks or individually frozen; if individually frozen, they may fall under heading 03.04 instead
• Provide a detailed product description and processing method to CBSA to support classification under 0303.63.00
• Ensure the species is stated as Gadus morhua on the commercial invoice